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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Exemption u/s 11 - registration U/s 12AA - the primary or ...


Rajasthan Medical Council Qualifies for Tax Exemption u/s 11, Registration u/s 12AA for Non-Profit Activities.

September 8, 2020

Case Laws     Income Tax     AT

Exemption u/s 11 - registration U/s 12AA - the primary or dominant purpose of the assessee council is to regulate the medical profession of registered nurses, midwives, health visitors and auxiliary nurse midwives in the state of Rajasthan - Merely because the assessee council has charged certain fees as part of rendering its statutory function and to meet its administrative/operative expenses, the same cannot be said to be done for the purpose of profit. - AT

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